A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who, from November 29, 2012 to May 15, 2015, runs a mobile phone sales business with the trade name of “C” from the third floor of the building B in Busan Dong-gu, Busan to May 2015.

On May 7, 2014, the Defendant conducted on-site inspections to verify the appropriateness of the revenue amount from the Dong tax office around the same day, and was notified of the revision in total of KRW 93 million, such as value added tax and income tax for the taxable period from February 2, 2012 to February 2, 2013, the Defendant attempted to evade the sales lease contract with the building owner by changing it to D, which is an employee, on May 12, 2014 during the period of the on-site inspection, on the ground of non-business failure, and on July 24, 2014, the Defendant continued to operate the sales lease contract with the building owner under the name of D, and did not report any value added thereto and corporate tax.

From May 12, 2014 to May 15, 2015, the Defendant: (a) destroyed all of the above “C” stores; (b) while engaging in the business of purchasing and selling used mobile phones; (c) managed income, profits, acts, and transactions by using four accounts, including D, and managing the purchase and sales proceeds of used mobile phones; (d) intentionally failed to prepare the transaction books; (e) not only issued and not receive tax invoices, but also by not reporting value-added taxes and income tax; (e) around 25, 2014; and (e) around 2014, 13,07, 395 won; and (e) around January 25, 2015, 2014; and (e) around 2014, 6,524,528,584 won or more; and (e) around 28, 2015; (e) around 2014, 2014; and (e) subsequently, 3484 won or more;

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A written accusation;

1. A resolution to make decisions, such as a report on completion of an integrated investigation by an individual entrepreneur, a confirmation letter, inquiry of a report on closure of a business suspension, a real estate lease contract, details of each account transaction, and a comprehensive income tax, etc.;